The design of COVID-19 recovery plans should incorporate several considerations: the long-run economic multiplier; contributions to the productive asset base and national wealth; speed of implementation; affordability; simplicity; impacts on inequality; and other political factors. Countries will not have to start from scratch in designing these recovery measures. COVID-19 recovery plans can incorporate NDC targets and strategies, while also leveraging NDC enhancement processes, including stakeholder consultations, socio-economic and sectoral assessments, and modelling, to strengthen systems that pave the way for long-term sustainable development. Alignment allows these co-benefits to be captured. Policy- makers should proactively identify potential co-benefits during policy design and select implementation measures that maximize impact. This step is critical to ensuring that: COVID-19 recovery measures support climate objectives; these recovery measures leverage the NDC development and enhancement process; and NDCs are incorporated into the realities and challenges of a COVID-19 recovery.